F1Part 1Charities

Annotations:
Amendments (Textual)
F1

Pt. 1 Ch. 5A inserted (1.10.2010 for specified purposes, 1.11.2012 in so far as not already in force) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 125(1), 134(7); S.S.I. 2010/321, art. 3, Sch.; S.S.I. 2012/218, art. 2

Chapter 2Scottish Charity Register

The charity test

I18Public benefit

1

No particular purpose is, for the purposes of establishing whether the charity test has been met, to be presumed to be for the public benefit.

2

In determining whether a body provides or intends to provide public benefit, regard must be had to—

a

how any—

i

benefit gained or likely to be gained by members of the body or any other persons (other than as members of the public), and

ii

disbenefit incurred or likely to be incurred by the public,

in consequence of the body exercising its functions compares with the benefit gained or likely to be gained by the public in that consequence, and

b

where benefit is, or is likely to be, provided to a section of the public only, whether any condition on obtaining that benefit (including any charge or fee) is unduly restrictive.